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ao 2014 2015 2016 2017 2018 2019

( 30814175
Poblacin (h 31151643 31488625 31826015 32162184 32495510
Consumo pe 600 600 620 50 660 680
Consumo pe 0.60 0.60 0.62 0.05 0.66 0.68
demanda an 18488505 18690986 19522948 1591301 21227041 22096947
Demanda anu 18488.51 18690.99 19522.95 1591.30 21227.04 22096.95

DEMANDA
PRODUCCIO DEMANDA(T
AO INSATISFEC
N (TM) M)
HA(TM)
2014 231407 18,489 -212,919
2015 242202 18,691 -223,511
2016 252996 19,523 -233,473
2017 263790 1,591 -262,199
2018 274584 21,227 -253,357
2019 285378 22,097 -263,281
2020 296172 22,419 -273,753
2021 306967 23,005 -283,961

DepartamentoMayor productor de cuyes.


Ancash 779000
Puno 98,200
Pasco 103,600
La libertad 475,100
Lambayeque 128,600
Cajamarca 1137100
Lima 325,700
Apurmac 44500
2020 2021
32824358 33149016
683 694
0.68 0.69
22419037 23005417
22419.04 23005.42
Produ
ao produccin mercado interno 160000
140000
2014 90725 120000
2015 96906

Produccin
100000
2016 103087 80000
2017 115448 60000
2018 121628 40000
2019 127809 20000
2020 133990 0
2021 140171 2016 2017 201
2022 146351

Produc
180000

Ao Produccin Local al ao 160000

2014 135425 140000


2015 135875 120000
2016 145879 100000
2017 149526
80000
2018 152483
2019 157025 60000
2020 162874 40000
2021 164257 20000

0
2013 2014 2015

Prod
350000

300000

250000

200000

150000

100000

50000

0
2013 2014 2015
ccin mercado interno
y = 6180.8x - 1E+07 ao

2014
2015
2016
Series1
2017
Lineal (Series1)
2018
2019
2020
8 2019 2020 2021 2022 2021
Ao

cin local anual de cuy Inti

ao
2014
2015
2016
2017
2018
2019
2020
2021

ao
2016 2017 2018 2019 2020 2021 2022
2014
2015
2016
uccin total anual de cuy Inti 2017
2018
2019
2020
2021

2016 2017 2018 2019 2020 2021 2022


produccin

96906
103086
109267
115448
121628
127809
133990
140171

produccin
134502
139115
143729
148342
152956
157569
162183
166796

Produccin total
231407
242202
252996
263790
274584
285378
296172
306967
PLAN DE INVERSIN
Unidades
Valor Unitario Requeridas Cost

Fija (S/.)
1.- ACTIVO FIJO
Infraestructura
Acondicionamiento del local S/. 15,000.00 1 15,000.00
Maquinaria y equipos
Jaula de madera (2mx2mx0.5m) S/. 40.00 24 S/. 960.00
Mallas de metal (1m) S/. 2.50 108 S/. 270.00
Balanza Electrica S/. 400.00 1 S/. 400.00
Herramientas
Tazones S/. 30.00 10 S/. 300.00
Baldes 15 L S/. 20.50 3 S/. 61.50
Palana S/. 32.90 3 S/. 98.70
Machete S/. 16.40 1 S/. 16.40
Muebles y enseres
Estantes Gigantes de 4 niveles S/. 649.90 2 S/. 1,299.80
Mesa madera S/. 120.00 3 S/. 360.00
Culers para trasnportar S/. 63.00 14 S/. 882.00
TOTAL ACTIVO FIJO S/. 19,648.40
2.- GASTOS PRE OPERATIVOS
Licencia de funcionamiento S/. 1,500.00 1 S/. 1,500.00
Certificado de Salubridad S/. 80.00 5 S/. 400.00
Carnets de Salud S/. 25.00 5 S/. 125.00
Gasto de constitucin legal S/. 400.00 1 S/. 400.00
TOTAL GASTOS PRE OPERATIVOS S/. 2,425.00
3.- CAPITAL DE TRABAJO
Materia prima e insumos
Saco Afrecho de Trigo (40 kg) S/. 25.00 2
Saco de Maiz Molido (49Kg) S/. 60.00 2
Saco de torta de Soya (49kg) S/. 90.00 3
Saco de Harina de alfalfa (30kg) S/. 30.00 2
Saco de Sal yodada (10kg) S/. 25.00 4
Hierba S/. 30.00 5
Alfalfa S/. 20.00 2
Mano de obra S/. 850.00
Operador de crianza del cuy S/. 850.00 12
TOTAL DE CAPITAL DE TRABAJO
4.- COSTOS INDIRECTOS
Gastos administrativos S/. 2,300.00 S/. 27,600.00
Contador S/. 1,500.00 12 S/. 18,000.00
luz y agua S/. 190.00 12 S/. 2,280.00
Celular(rpm) S/. 30.00 12 S/. 360.00
Transporte S/. 280.00 12 S/. 3,360.00
mantenimiento del local S/. 300.00 12 S/. 3,600.00
Gastos de Ventas S/. 2,900.00 S/. 25,200.00
Vendedor S/. 1,200.00 12 S/. 14,400.00
Personal de limpieza S/. 900.00 12 S/. 10,800.00
publicidad y promocin S/. 800.00 2 S/. 1,600.00
TOTAL COSTOS INDIRECTOS S/. 52,800.00
TOTAL S/. 74,873.40
TOTAL DE LA INVERSION S/.
o Total

Variable (S/.)

S/. 790.00
S/. 50.00
S/. 120.00
S/. 270.00
S/. 60.00
S/. 100.00
S/. 150.00
S/. 40.00
10,200.00
S/. 10,200.00
S/. 10,990.00
S/. 10,990.00
85,863.40
Proyeccion de ventas

Escenario

Precio de venta 25 5% 10% 16%


Razon de crecimiento 0.05 0.10 0.16
Mes 1 2 3 4
Cantidad vendida 780 833 872 938
Monto en soles S/. 19,500.00 S/. 20,825.00 S/. 21,800.00 S/. 23,450.00
21% 26% 28% 28% 32%
0.21 0.26 0.28 0.28 0.32
5 6 7 8 9
995 1031 1060 1060 1015
S/. 24,875.00 S/. 25,775.00 S/. 26,500.00 S/. 26,500.00 S/. 25,375.00
35% 39% 43%
0.35 0.39 0.43
10 11 12 Total
1050 1089 1120 11843
S/. 26,250.00 S/. 27,225.00 S/. 28,000.00 S/. 296,075.00
Costo Total Unitario
Unds Total
UndTotales Mes
Anual
Cuy 780 11,843

Margen de Contribucin y Punto de Equilibrio

P.V. CFU

Cuy S/. 25.00 0.38


Cuy x 1 mes S/. 18,750.00 S/. 288.46

Es decir, que el criadero de cuy. en cuestin no gana dinero hasta h


facturacin de S/. 660.99. Por debajo de esos valores, el dinero ing

Unidades Ingresos por ventas

1 S/.25.00
2 S/.50.00
3 S/.75.00
4 S/.100.00
5 S/.125.00
6 S/.150.00
7 S/.175.00
8 S/.200.00
9 S/.225.00
10 S/.250.00
11 S/.275.00
12 S/.300.00
13 S/.325.00
14 S/.350.00
15 S/.375.00
16 S/.400.00
17 S/.425.00
18 S/.450.00
19 S/.475.00
20 S/.500.00
21 S/.525.00
22 S/.550.00
23 S/.575.00
24 S/.600.00
25 S/.625.00
26 S/.650.00
27 S/.675.00
28 S/.700.00
29 S/.725.00
30 S/.750.00
31 S/.775.00
32 S/.800.00
CFU CVU CTU PVU Utilidad
0.38 2.10 2.49 S/. 25.00 S/. 22.51

Punto de
Contribucin Equilibrio Punto de
CVU
Marginal und. Equilibrio S/.

2.10 S/. 22.90 0.02 S/. 0.42


S/. 1,576.92 S/. 17,173.08 12.60 S/. 314.95

haber vendido 27 cuyes mensual, que equivale a una


resado solo permite cubrir los costos del negocio.

Costos Variable Total Costo Fijo Total Costo Total Resultado Operativo

S/.2.10 S/.288.46 S/.290.56 -S/.265.56


S/.4.21 S/.288.46 S/.292.67 -S/.242.67
S/.6.31 S/.288.46 S/.294.77 -S/.219.77
S/.8.41 S/.288.46 S/.296.87 -S/.196.87
S/.10.51 S/.288.46 S/.298.97 -S/.173.97
S/.12.62 S/.288.46 S/.301.08 -S/.151.08
S/.14.72 S/.288.46 S/.303.18 -S/.128.18
S/.16.82 S/.288.46 S/.305.28 -S/.105.28
S/.18.92 S/.288.46 S/.307.38 -S/.82.38
S/.21.03 S/.288.46 S/.309.49 -S/.59.49
S/.23.13 S/.288.46 S/.311.59 -S/.36.59
S/.25.23 S/.288.46 S/.313.69 -S/.13.69
S/.27.33 S/.288.46 S/.315.79 S/.9.21
S/.29.44 S/.288.46 S/.317.90 S/.32.10
S/.31.54 S/.288.46 S/.320.00 S/.55.00
S/.33.64 S/.288.46 S/.322.10 S/.77.90
S/.35.74 S/.288.46 S/.324.21 S/.100.79
S/.37.85 S/.288.46 S/.326.31 S/.123.69
S/.39.95 S/.288.46 S/.328.41 S/.146.59
S/.42.05 S/.288.46 S/.330.51 S/.169.49
S/.44.15 S/.288.46 S/.332.62 S/.192.38
S/.46.26 S/.288.46 S/.334.72 S/.215.28
S/.48.36 S/.288.46 S/.336.82 S/.238.18
S/.50.46 S/.288.46 S/.338.92 S/.261.08
S/.52.56 S/.288.46 S/.341.03 S/.283.97
S/.54.67 S/.288.46 S/.343.13 S/.306.87
S/.56.77 S/.288.46 S/.345.23 S/.329.77
S/.58.87 S/.288.46 S/.347.33 S/.352.67
S/.60.97 S/.288.46 S/.349.44 S/.375.56
S/.63.08 S/.288.46 S/.351.54 S/.398.46
S/.65.18 S/.288.46 S/.353.64 S/.421.36
S/.67.28 S/.288.46 S/.355.74 S/.444.26
Utilidad %
90.05
CAPITAL DE TRABAJO
Mes 1
Materia prima e insumos S/. 790.00
Saco Afrecho de Trigo (40 kg) S/. 25.00 2 S/. 50.00 2.10
Saco de Maiz Molido (49Kg) S/. 60.00 2 S/. 120.00 2.10
Saco de torta de Soya (49kg) S/. 90.00 3 S/. 270.00 3.15
Saco de Harina de alfalfa (30kg) S/. 30.00 2 S/. 60.00 2.10
Saco de Sal yodada (10kg) S/. 25.00 4 S/. 100.00 4.20
Hierba S/. 30.00 5 S/. 150.00 5.25
Alfalfa S/. 20.00 2 S/. 40.00 2.10
Mano de Obra S/. 850.00
Operador de crianza del cuy S/. 850.00 1 S/. 850.00 1
TOTAL CAPITAL DE TRABAJO S/. 1,640.00
Mes 2 Mes 3 Mes 4 Mes 5
829.5 953.925 1144.71 1373.65
52.5 2.31 60.375 2.68 72.45 3.24 86.94
126 2.31 144.9 2.68 173.88 3.24 208.66
283.5 3.465 326.025 4.02 391.23 4.86 469.48
63 2.31 72.45 2.68 86.94 3.24 104.33
105 4.62 120.75 5.36 144.90 6.48 173.88
157.5 5.775 181.125 6.70 217.35 8.11 260.82
42 2.31 48.3 2.68 57.96 3.24 69.55
850 850 850 850
850.00 1 850.00 1 850.00 1 850.00
S/. 1,679.50 S/. 1,803.93 S/. 1,994.71 S/. 2,223.65
Mes 6 Mes 7 Mes 8 Mes 9
1717.07 2146.33 2682.91 3487.79
4.09 108.68 5.23 135.84 6.69 169.80 8.84 220.75
4.09 260.82 5.23 326.03 6.69 407.53 8.84 529.79
6.13 586.85 7.84 733.56 10.04 916.95 13.25 1192.03
4.09 130.41 5.23 163.01 6.69 203.77 8.84 264.90
8.17 217.35 10.46 271.69 13.39 339.61 17.67 441.49
10.21 326.03 13.07 407.53 16.73 509.41 22.09 662.24
4.09 86.94 5.23 108.68 6.69 135.84 8.84 176.60
850 850 850.00 850.00
1 850.00 1 850.00 1 850.00 1 850.00
2567.07 2996.33 3532.91 4337.79
1 AO
Mes 10 Mes 11 Mes 12
4534.12 5894.36 7662.67
11.93 286.97 16.58 373.06 23.71 484.98
11.93 688.73 16.58 895.35 23.71 1163.95
17.89 1549.64 24.87 2014.53 35.56 2618.89
11.93 344.36 16.58 447.67 23.71 581.98
23.86 573.94 33.16 746.12 47.42 969.96
29.82 860.91 41.45 1119.18 59.27 1454.94
11.93 229.58 16.58 298.45 23.71 387.98
850.00 850.00 850.00
1 850.00 1 850.00 1 850.00
5384.12 6744.36 8512.67 S/. 43,417.04
CONCEPTO MES 0 MES 1 MES 2 MES 3
INGRESOS S/. 80,000.00 19,500.00 20,825.00 21,800.00
Ventas S/. 19,500.00 20,825.00 21,800.00
Capital propio S/. 80,000.00
EGRESOS S/. 9,265.00 7,185.28 7,224.78 7,349.20
ACTIVO FIJO S/. 19,648.40 300.00 300.00 300.00
Infraestructura S/. 15,000.00 300.00 300.00 300.00
Acondicionamiento del local S/. 15,000.00 300.00 300.00 300.00
Maquinaria y equipos S/. 1,630.00
Jaula de madera (2mx2mx0.5m) S/. 960.00
Mallas de metal (1m) S/. 270.00
Balanza Electrica S/. 400.00
Herramientas S/. 476.60
Tazones S/. 300.00
Baldes 15 L S/. 61.50
Palana S/. 98.70
Machete S/. 16.40
Muebles y enseres S/. 2,541.80
Estantes Gigantes de 4 niveles S/. 1,299.80
Mesa madera S/. 360.00
Culers para trasnportar S/. 882.00
Gastos Pre Operativos S/. 2,425.00 0 0 0
Licencia de funcionamiento S/. 1,500.00
Certificado de Salubridad S/. 400.00
Carnets de Salud S/. 125.00
Gasto de constitucin legal S/. 400.00
DEPRECIACIN S/. - 45.28 45.28 45.28
CAPITAL DE TRABAJO S/. 1,640.00 1,640.00 1,679.50 1,803.93
Materia Prima S/. 790.00 790.00 829.50 953.93
Mano de Obra S/. 850.00 850.00 850.00 850.00
COSTOS INDIRECTOS S/. 5,200.00 5,200.00 5,200.00 5,200.00
Gastos administrativos S/. 2,300.00 2,300.00 2,300.00 2,300.00
Gastos de ventas S/. 2,900.00 2,900.00 2,900.00 2,900.00
Utilidad antes de Impuesto S/. 70,735.00 12,314.72 13,600.22 14,450.80
Impuesto a la renta 2.5% mes 0.025 307.87 340.01 361.27
SALDO ECONMICO S/. 70,735.00 12,006.85 13,260.22 14,089.53
Depreciacin 52.95 52.95 52.95
FLUJO ECONMICO S/. 70,735.00 11,953.90 13,207.26 14,036.57
Prestamo S/. 70,735.00
Amortizacin 5,894.58 5,894.58 5,894.58
Interes 2,652.56 2,431.52 2,210.47
FLUJO FINANCIERO S/. -80,000.00 20,501.05 21,533.36 22,141.63

Tasa Prestamo 45% anual


3.75% mensual

VAN financiero S/. 133,628.32


TIR financiero 26%
MES 4 MES 5 MES 6 MES 7 MES 8 MES 9 MES 10
23,450.00 24,875.00 25,775.00 26,500.00 26,500.00 25,375.00 26,250.00
23,450.00 24,875.00 25,775.00 26,500.00 26,500.00 25,375.00 26,250.00

7,539.99 7,768.93 8,112.34 8,541.61 9,078.19 9,883.07 10,929.40


300.00 300.00 300.00 300.00 300.00 300.00 300.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00

0 0 0 0 0 0 0

45.28 45.28 45.28 45.28 45.28 45.28 45.28


1,994.71 2,223.65 2,567.07 2,996.33 3,532.91 4,337.79 5,384.12
1,144.71 1,373.65 1,717.07 2,146.33 2,682.91 3,487.79 4,534.12
850.00 850.00 850.00 850.00 850.00 850.00 850.00
5,200.00 5,200.00 5,200.00 5,200.00 5,200.00 5,200.00 5,200.00
2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00
2,900.00 2,900.00 2,900.00 2,900.00 2,900.00 2,900.00 2,900.00
15,910.01 17,106.07 17,662.66 17,958.39 17,421.81 15,491.93 15,320.60
397.75 427.65 441.57 448.96 435.55 387.30 383.01
15,512.26 16,678.42 17,221.09 17,509.43 16,986.26 15,104.64 14,937.58
52.95 52.95 52.95 52.95 52.95 52.95 52.95
15,459.31 16,625.46 17,168.14 17,456.48 16,933.31 15,051.68 14,884.63

5,894.58 5,894.58 5,894.58 5,894.58 5,894.58 5,894.58 5,894.58


1,989.42 1,768.38 1,547.33 1,326.28 1,105.23 884.19 663.14
23,343.31 24,288.42 24,610.05 24,677.34 23,933.13 21,830.45 21,442.35
MES 11 MES 12
27,225.00 28,000.00
27,225.00 28,000.00

12,289.64 14,057.95
300.00 300.00
300.00 300.00
300.00 300.00

0 0

45.28 45.28
6,744.36 8,512.67
5,894.36 7,662.67
850.00 850.00
5,200.00 5,200.00
2,300.00 2,300.00
2,900.00 2,900.00
14,935.36 13,942.05
373.38 348.55
14,561.98 13,593.50
52.95 52.95
14,509.02 13,540.55

5,894.58 5,894.58
442.09 221.05
20,845.70 19,656.18

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